Following are the topics in CFA Level 1 – Financial Reporting and Analysis (L1V3) syllabus. Questions have been arranged according to the topics and also by learning outcomes so that students can find and access the relevant questions and answers easily according to their interest. To read the questions answers by tutors, simply click the appropriate topic or learning outcome and all the questions under that link/category will be displayed.
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CFA L1 – Financial Reporting and Analysis | QnA – By Topic
CFA L1 – Financial Reporting and Analysis | QnA – By Learning Outcomes
Reading 29: Financial Statement Analysis: An Introduction
a
discuss the roles of financial reporting and financial statement analysis;
b
discuss the role of key financial statements (income statement, balance sheet, statement of cash flows, and statement of changes in owners’ equity) in evaluating a company’s performance and financial position;
c
discuss the importance of:
financial statement notes and supplementary information, including
disclosures of accounting methods, estimates, and assumptions, and
management’s discussion and analysis;
identify and explain information sources other than annual financial statements and supplementary information that analysts use in financial statement analysis;
